Air Travellers Security Charge Act
Marginal note:Extension of time
25 (1) The Minister may at any time extend, in writing, the time for filing a return or providing information under this Act.
Marginal note:Effect of extension
(2) If the Minister extends the time within which a person shall file a return or provide information under subsection (1),
(a) the return shall be filed, or the information shall be provided, within the time so extended;
(b) any amount payable that the person is required to report in the return shall be paid within the time so extended;
(c) any interest payable under section 27 on the amount referred to in paragraph (b) shall be calculated as though the amount were required to be paid on the day on which the extended time expires; and
(d) any penalty payable under section 53 in respect of the return shall be calculated as though the return were required to be filed on the day on which the extended time expires.
- 2002, c. 9, s. 5 “25”
- 2006, c. 4, s. 100
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